Test Bank For Core Concepts Of Accounting Information Systems, 12th Edition

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TB 2.1Chapter 2Information Technology and AISsTrue-False Questions1.Data transcription in AISs is labor intensive and is prone to introduce errors intoaccounting data.2.A printer is an example of an input device.3.A computer mouse is an example of an input device.4.Equipment that surrounds a computer and assists it with input and output tasks iscalled “peripheral equipment.”5.An example of a source document is an employee payroll check.6.An example of a source document is an employee time card.7.“Data transcription” is the same as “data communications.”8.Plastic cards with magnetic strips are an example of bar code input.9.PDAis an acronym for “personal digital access.”10.Equipment that gathersaccountingdata at the point at which a sale is made aresometimes called POS devices.11.The acronym OCR stands for “optical character recognition.”12.ABlackberry deviceis an example of a PDA.13.The processing power of a computer is often measured by the power of its CPU.14.CPU is an acronym for “computerized peripheral unit.”15.The processing power of the CPU in a mainframe computer is greater than in aminicomputer.16.RAM is an acronym for “record access machine.”17.RAM is an acronym that stands for “read and manipulate.”18.RAM is usually measured in megahertz.19.Agigabyteofcomputer storage is equal to one million bytes.20.The two components of a microprocessor are the arithmetic-logic unit and thecontrol unit.

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TB 2.221.Processor speeds are very important to AIS applications because faster processorsautomatically lead to greater throughput.22.Laser printers and dot-matrix printers produce equal quality output.23.In online, real-time systems, hard-copy output may be less desirable than soft-copyvideo screen display output.24.For fast printing, most AIS systems use ink jet printers rather than laser printers.25.The opposite of “primary storage” is “secondary storage.”26.Magnetic disks andUSB flashdisks are examples of secondary storage media.27.CD-ROMdisks and hard disks have about the same capacities.28.Accounting data are typically stored on hard disks in groupings called “computerrecords.”29.Each computer record on a hard disk is composed of sub-elements called “datafields.”30.The term “ROM” (as in CD-ROM) means “read-only memory.”31.The acronym “worm” means that some types of CD-ROMs can be rewrittenrepeatedly.32.A “DVD” disk is read magnetically.33.A DVD typically has a greater storage capacity than a CD-ROM medium.34.Blu-ray disks can store more than CD-ROM disks.35.The term “data communications” primarily refers to the transfer of data from primarymemory to hard disks.36.The mechanism for transferring data between components of the CPU is called aTRAIN (Transfer Random Accessed Instructions Now).37.The termDSL stands for “digital subscriberline.”38.The term“enrollment” refers to the initial reading in a biometric authentication.39.An example of a “communications channel” is microwave transmission.40.LAN is an acronym for “local area network.”41.The central computerofa LAN is called a “file server.”

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TB 2.342.An advantage of using a LAN is the ability to distribute information among theemployees in the same building.43.An advantage of using a LAN is the ability to share computer files and equipment.44.A computer network spanning asmallareasuch as a single building is a WAN.45.A computer network spanning a regional or national area is called a WAN.46.Client/Server computing enables businesses to distribute the computer processingof the system between the client computer and the server computer.47.The “application-logic” component of a client/server system refers to where theprocessing logic of the system takes place.48.Wireless data communications refers to the ability to transmit data over fiber opticcables instead of twisted pair wires.49.Bluetooth is actually a wireless data communications standard that allows unlikecommunications devices to communicate with one another.50.An operating system is a set of computer programs that helps a computer run itself.51.Programs such as Windows Vistaand Unix are examples ofapplication programs.52.Fortran, COBOL, and RPG are examples of computer operating systems.53.NFC is an example of cloud computing.54.A legacy system is an example of an older computer system, typically running on amainframe computer.55.The termskilobyte, megabyte, terabyte,andgigabyteare correctly ordered by sizeor capacity.56.The term RFIDisanacronymfor “registered for information or data.”57.Thetermcloudcomputingrefers to services that organizations can access on theInternet.58.The ability to use a tax-preparation program via the Internet for a fee is an exampleof SaaS.59.The acronymERPstands for “enterprise read-only program.”60.A “mom-and-pop” convenience store would be an example of a business that wouldbest utilize an ERP system.

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TB 2.4Multiple-Choice Questions61.All of the following are reasons why information technology is important toaccountantsexcept:a)IT supports AIS functions such as communications and record keepingb)Accountants must often evaluate AISs for themselves or for clientsc)It is important to keep up; if your competitors buy new computers, you shouldtood)IT is likely to affect the way accountants work in the future62.The AICPA regularly conducts a voluntary survey to identify a list of important ITtrends or factors called:a)The Top TenInformationTechnologiesb)The Top TwentyInformationTechnologiesc)ITInformationTrends for Tomorrowd)The AICPA ITInformationList63.The hardware of a computer system includes the computer itself and other devicesthat help the computer perform its tasks. These “other devices” are commonly alsocalled:a)Helper equipmentb)IT devicesc)Peripheral equipmentd)Secondary equipmente)Accessory equipment64.All of the following are examples of peripheral equipmentexcept:a)Input equipmentb)Output equipmentc)Communications equipmentd)Primary memory equipmente)Secondary storage equipment65.Which of theseis one of the five interacting components of an accountinginformation system?a)Fuzzy logicb)Testingc)Certificationd)Procedurese)Internet66.Time cards,airlinereservation screens, and bank deposit screens best describewhich of the following?a)Data transcriptionb)Point-of-sale devicesc)Source documentsd)Turnaround documentse)Data transaction documents

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TB 2.567.MICR is most closely associated with:a)The airline industryb)The data communications industryc)manufacturingd)the banking industry68.The UPC code is an example of a(n):a)PDAb)MICRc)Bar coded)Biometric input69.Which of the following best describes documents initially prepared by a company,then sent to individuals, andfinallyreturned totheorganization for data processing?a)Mark-sense mediab)Source documentsc)Turnaround documentsd)MICR documents70.A POS deviceis usually attached toa:a)Printerb)Bank checkc)Cash registerd)Keyboarde)Computer mouse71.POS devices, bar code readers, andOCRdevices are examples of:a)Input devicesb)Output devicesc)Processing devicesd)Transactiondevices72.Minicomputers, mainframe computers, supercomputers, and laptops are examplesof:a)Input devicesb)Output devicesc)Central processing unitsd)Display devices73.Printers andvideomonitors are examples of:a)Output devicesb)Input devicesc)Processing devicesd)Storage devices

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TB 2.674.Which of these is aportable computing devicethat enablesusers to maintainpersonal data likepostaladdresses, appointment calendars, and check registers?a)PDAb)Minicomputerc)Personalcomputerd)CPU75.A secondary storage device thatprotects against disk failures andincreases storagecapacities by using stacks of hard disks best describes which of the following?a)Magneticdiskb)CD-ROMdiskc)Flashmemoryd)WORM (Write-once, Read-many) Diskse)RAID (Redundant Array of Independent Disks)76.A 5-inch plastic disk used to store information up to 17 gigabytes describes which ofthe following?a)CD-ROMb)Flashmemoryc)Zipdiskd)DVDdisk77.A bar code reader is most likely to be used by which type of system?a)POS systemb)MICR systemc)Printer/scanner systemd)Fax machine system78.Which type of company is most likely to use MICR?a)Grocery storeb)Bankc)Phone companyd)Web site seller79.The term “mark sense media” is most-closely related to which of the following?a)POS systemb)OCR systemc)MICR systemd)ABA system80.Which of the following is the most important reason to use POS systems, OCRsystems, or MICR systems?a)To use the latest information technologyb)Toavoid data transcriptionc)To create an extra layer of IT infrastructured)To decrease dependency on foreign oil

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TB 2.781.The term “enrollment” is most closely associated with which of the following?a)ABA systemb)Biometric systemc)POS systemd)Joysticke)PDA82.Which of the following is correct?a)A laptop computer is an example of a minicomputerb)Minicomputers are more powerful than microcomputersc)Minicomputers are examples of PDAsd)Amainframe computer is an example of a supercomputer83.An older computer system, typically using a mainframe,centralized data processing,and COBOL software, is often called a:a)Supercomputer systemb)Primary systemc)Legacy systemd)Traditional system84.The reason why processor speeds arenotimportant to AISs is because:a)Most AIS processing is performed on weekends anywayb)There are so many of them in the world todayc)Microcomputers are so inexpensive these daysd)Most computers are I/O bound85.Which of these is another common name for a printed document?a)Afoldable documentb)Ahard-copy documentc)Asoft-copy documentd)APOS document86.Which of these isnotan example of a type of printer?a)Dot-matrix printerb)Inkjet printerc)Laser printerd)VGA printer87.The speed of a printer is commonly measured in:a)ppmb)crtc)lcdd)Pixels88.Within the context of the chapter on IT, which of these isnotan acronym?a)ppmb)bytec)pixeld)CD-ROMe)all of these are acronyms

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TB 2.889.When associated with CD-ROMs, the letters “rw” mean:a)Rawb)Rewindc)Rewriteabled)Regular width90.A USB drive that uses flash memory is an example of a(n):a)Input deviceb)Output devicec)Secondary storage deviced)Web device91.The term “EDRM” is mostly-closely associated with:a)Records managementb)Points-of-sale processingc)Bankingd)Electronic data recording and merchandising92.Which of the following isnotan example of a communication channel?a)Twisted-Pair wiresb)Coaxial Cablesc)Optical Fibersd)Modem93.Data communication speeds are typically measured in:a)ppmb)bpsc)Pixelsd)LANSe)WANs94.A computer network spanning regional, national, or global areas best describeswhich of the following?a)LANb)WANc)ESPNd)DSLe)ISDN95.Hardwareorsoftware that guards organizational informationfrom external sourcesbest describes which of the following?a)Intranetsb)Extranetsc)Firewallsd)ISDN servers

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TB 2.996.Which of the following is a component of a client/server system?a)Usercomponentb)Satellitecomponentc)Data-management componentd)Outputcomponent97.The user’s view of a client/server system best describes which component of aclient/server system?a)Application-logic componentb)Data-management componentc)Presentation componentd)Data-transmission component98.Which of thesemeasures how close a biometric reading is to a prerecordedtemplate?a)PDA readingb)Hamming distancec)Match percentaged)Legacy amount99.A system thatuses inexpensive or diskless microcomputersinstead of moreexpensive models to save money on system acquisition and maintenance costsdescribes which component of a client/server system?a)Data-management componentb)Application-logic componentc)Thin-client systemd)Presentation component100.The special cards that users can store in their cars to gain access to parking lotsand breeze throughcollection boothson toll roads are examples of:a)RFID systemsb)NFC systemsc)POS systemsd)MICR systems101.This is an example of an RFID system with a very limited range (less than 8 inches):a)LAN systemb)NFC systemc)WAN systemd)MICR system102.Menus, icons, and other graphical elements are an example of which of thefollowing?a)Utility programsb)Personal productivity softwarec)Virtualstoraged)Graphical user interface (GUI)

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TB 2.10103.Programs that help users perform such tasks as copying files, converting files fromone format to another, compressing files, performing system diagnostics, andbuilding disk directories best describes which of the following?a)Antivirus softwareb)Utility programsc)Application softwared)Operating system software104.Application software that enables businesses and government agencies tomaintain,transmit and manipulate financial data on an organization-wide basis best describes:a)Communication softwareb)CAD softwarec)Enterprise resourceplanning(ERP) softwared)Programming software105.Software used for preparing payrolls, maintaining accounts receivable files,orcontrolling inventory best describes:a)Communication softwareb)Personal productivity softwarec)Project management softwared)Accounting software106.All of the following areprogramming languagesexcept:a)Javab)HTMLc)C++d)COBOLe)ERP107.The translation process of converting source code into machine language (objectcode) is performed by which of the following?a)Utility programb)System softwarec)ERP (Enterprise Resource Management) softwared)Compiler108.This is the process of recording the biometric readings of a legitimate user for thefirst time:a)Authorizationb)Biometric recordingc)Compilingd)Digital assistinge)Enrollment109.The termDSLis mostly closely associated with:a)PDAsb)Biometricsc)Compiling computer programsd)Digital data transmission

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TB 2.11110.The termcloud computingrefers to:a)Fuzzy computing logicb)Hidden computer data, which are obscured in some wayc)Purchasing computing services on the Internetd)Undetected errors in data processing111.Which of these isnotan example of application software?a)Operating systemsb)Spreadsheet packagesc)Accounting packagesd)Database management systemse)all of these are examples of application software

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TB 2.12MatchingQuestionsFor the following terms find the correct definition below and place the letter of that response inthe blank space next to the term. Each definition is used only once–there are twodefinitionsthat are not used.112. ______Input-processing-output113. ______POS system114. ______data transcription115. ______MICR coding116. ______biometric verification117. ______legacy system118. ______gigabyte119. ______terabyte120. ______worm121. ______RFIDDefinitions:A.Automated data recording for inputB.Potential bottleneck for processing accounting dataC.An older AIS, typically using a mainframe computerD.1 billion bytesE.The data processing cycle for processing most accounting transactionsF.Atype of CD encodingG.1 trillion bytesH.Threshold hamming distanceI.Data communications using radio wavesJ.Used by banks for automated data inputK.1 thousand bytesL.1 million bytesShort Answer Questions122.What components make up an AIS system?123.Why are microprocessor speeds rarely important to an AIS?124.What is the difference between mainframe/host computing and microcomputerclient/server computing?

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TB 3.1Chapter3Data ModelingTrue-False Questions1.The letter “M” in the acronym DBMS stands for “maintenance.”2.The letter “M” in the acronym DBMS stands for “management.”3.An accounting information system database is a collection of facts and figures thatserves the accounting information needs of one or more organizational subsystems.4.Given the flexibility and usefulness of computerized accounting databases, a companywill always find it cost effective to use them in processing, storing, and retrievingaccounting data.5.The correct order of elements, from smallest to largest, in the data hierarchy is data field,record, file (table), database.6.The correct order of elements, from smallest to largest, in the data hierarchy is data field,file (table), record, database.7.The correct order of elements, from smallest to largest, in the data hierarchy isdatabase,data field, record, file (table).8.The basic unit of information in an accounting information system database is the debit.9.Thelargestunit of information in an accounting information database is a data field.10.The basic unit of information in an accountinginformation database is a table.11.The smallest unit of information in the data hierarchy is a data field.12.The largest unit of information in the data hierarchy is a record.13.A computer record is used to store all the information about one transaction, but severalsuch records must be used to store the information about one employee, one inventorypart, and so forth, on a master file.14.The data field that distinguishes one record from anotherin a database tableis calledtheprimarykey.15.Record keys on computer files are unique only to the extent that they classify computerrecords by some general category.16.A last name such as “Smith” is an example of a useful primary record key.17.A Social Security number is a good example of a useful primary record key.

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TB 3.218.For a file of employee workers, it would make more sense to use their last name as aprimary key rather than their Social Security number because this would better preservetheir privacy.19.Aforeign keyis a data field in the records of one file that references a primary key in therecords of another file.20.Three database concerns when creating large databases are “data integrity,”“processing accuracy,” and “data security.”21.A data dictionary is a computer file describing the data items of an accountingdatabase.22.The term “transaction control” refers to the requirement that a database system eitherprocess a transaction entirely, or not at all.23.The “concurrency” controlin database operations refers to the need to convert foreigncurrency amounts into dollar terms before reporting them to subschema viewers.24.The idea behindconcurrency controlis to deny several users access to the samedatabase record at the same time.25.Database security is no longer important because DBMSs are already so safe.26.The idea behindview controlsis to allow users access to only that information that theyneed to see.27.An REA accounting system takes an “enterprise-wide view” of accounting data.28.The initialsR-E-Ain the REA accounting framework refer to “resources, events, andaccounting.”29.“Protecting privacy” isone of theimportant goalsin data modeling.30.“Avoidingdata redundancy” isone of theimportant goalsin data modeling.31.The E-R model refers to the “entity-relationship” model.32.An example of adatabase cardinality is “one-to-many.”33.An example of a database cardinality is “one-to-few.”34.An example of a database cardinality is “one-to-one.”35.An example of a “one-to-one” relationship is “employee to assigned parking stall.”36.An example of a “one-to-many” relationship is “students to classes.”37.A relational data structure shouldneverbe used for accounting systems.38.A disadvantage of relational databases is that theycannotaccommodate a variety of fileinquiries.

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TB 3.339.An advantage of relational databases is that additional indexes can be added at laterpoints of time as new data processing requirements dictate.40.Normalizing accounting data refers primarily to eliminating errors and outliers,thus creating “normal data.”41.An important reason for normalizing data is to eliminate data redundancy.42.There are exactly three normal forms.43.Databasescannotstore more than one value in the same data field of the samerecord.44.A database is infirst normal formif the data it contains is free of errors andoutliers.45.A database is insecond normal formif all of its records are in first normal form,and a second, duplicate record exists for each of them.46.A database is inthird normal formif all of its records are in second normal form,and there are no transitive dependencies.47.An example of a transitive relationship in a parking-tickets application is the onebetween “ticket code” and “fine amount.”48.An example of a transitive relationship in a medical application is the onebetween “medical procedure code” and “cost of treatment.”49.An example of a transitive relationship in a medical application is the onebetween “doctor number” and “patient name.”Multiple-Choice Questions50.All of these are reasons why databases are important to AISsexcept:a)AIS databases store valuable informationb)Many AISs are large and therefore potentially unwieldyc)The databases of some organizations are very complexd)The hard disk space used to store AIS databases is comparatively expensivee)all of these are reasons why databases are important to AISs51.The basic unit of information on a computer file of accounting data is a(n):a)Inventory part numberb)Data fieldc)Computer recordd)Bit

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